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This is a Bill, not an Act. For current law, see the Acts databases.
New South Wales
Administrative Decisions Tribunal
Legislation Amendment (Revenue) Bill
2000
Contents
Page
1 Name of Act 2
2 Commencement 2
3 Amendment of Administrative Decisions Tribunal Act 1997
No 76 2
4 Amendment of Taxation Administration Act 1996 No 97 2
5 Consequential amendment of other Acts 2
Schedules
1 Amendment of Administrative Decisions Tribunal Act 1997 3
2 Amendment of Taxation Administration Act 1996 7
3 Consequential amendment of other Acts 16
I certify that this PUBLIC BILL, which originated in the LEGISLATIVE ASSEMBLY, has
finally passed the LEGISLATIVE COUNCIL and the LEGISLATIVE ASSEMBLY of NEW
SOUTH WALES.
Clerk of the Legislative Assembly.
Legislative Assembly,
Sydney, , 2000
New South Wales
Administrative Decisions Tribunal
Legislation Amendment (Revenue) Bill
2000
Act No , 2000
An Act to amend the Administrative Decisions Tribunal Act 1997 to establish a
Revenue Division of the Tribunal; to make amendments to the Taxation
Administration Act 1996 and to revise the jurisdiction of the Supreme Court and
Land and Environment Court to review certain revenue decisions; to make
consequential amendments to the Land and Environment Court Act 1979 and the
Land Tax Management Act 1956; and for other purposes.
I have examined this Bill, and find it to correspond in all respects with the Bill as
finally passed by both Houses.
Chairman of Committees of the Legislative Assembly.
Clause 1 Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
The Legislature of New South Wales enacts:
1 Name of Act
This Act is the Administrative Decisions Tribunal Legislation
Amendment (Revenue) Act 2000.
2 Commencement
This Act commences on a day or days to be appointed by
proclamation.
3 Amendment of Administrative Decisions Tribunal Act 1997 No 76
The Administrative Decisions Tribunal Act 1997 is amended as set out
in Schedule 1.
4 Amendment of Taxation Administration Act 1996 No 97
The Taxation Administration Act 1996 is amended as set out in
Schedule 2.
5 Consequential amendment of other Acts
The Acts specified in Schedule 3 are amended as set out in that
Schedule.
Page 2
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Amendment of Administrative Decisions Tribunal Act 1997 Schedule 1
Schedule 1 Amendment of Administrative Decisions
Tribunal Act 1997
(Section 3)
[1] Schedule 1 Divisions of Tribunal
Insert in alphabetical order:
Revenue Division
[2] Schedule 2 Composition and functions of Divisions
Insert after Part 3B:
Part 3C Revenue Division
Division 1 Composition of Division
1 Division members
(1) Subject to subclauses (2) and (3), the Revenue Division of the
Tribunal is to be composed of the following members:
(a) a Divisional Head,
(b) such other members as may be assigned to the Division
by or under this Act.
(2) A member is not to be appointed as Divisional Head unless the
Minister has consulted with the relevant Minister about the
appointment.
(3) The President is not to assign a member to the Division unless:
(a) the Minister has consulted with the relevant Minister
about the assignment, and
(b) the Minister has advised the President of the result of
the consultation.
(4) In this clause:
relevant Minister means the Minister administering the
Taxation Administration Act 1996.
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Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Schedule 1 Amendment of Administrative Decisions Tribunal Act 1997
Division 2 Functions of Division
2 Functions allocated to Division
The functions of the Tribunal in relation to the following
enactments are allocated to the Revenue Division of the
Tribunal:
Taxation Administration Act 1996
[3] Schedule 5 Savings and transitional provisions
Insert at the end of clause 1 (1):
Administrative Decisions Tribunal Legislation Amendment
(Revenue) Act 2000
[4] Schedule 5
Insert in Schedule 5, with appropriate Part and clause numbers:
Part Provisions consequent on enactment of
Administrative Decisions Tribunal Legislation
Amendment (Revenue) Act 2000
Definitions
In this Part:
amending Act means the Administrative Decisions Tribunal
Legislation Amendment (Revenue) Act 2000.
existing tax objection determination means the determination
of an objection by the Chief Commissioner of State Revenue
under Division 1 of Part 10 of the Taxation Administration Act
1996 before the repeal of the repealed appeal provisions by the
amending Act.
new review provisions means Division 2 of Part 10 of the
Taxation Administration Act 1996 as inserted by the amending
Act.
repealed appeal provisions means Division 2 of Part 10 of the
Taxation Administration Act 1996 as in force immediately
before the commencement of the new review provisions.
Page 4
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Amendment of Administrative Decisions Tribunal Act 1997 Schedule 1
revenue amendments means the amendments made to the
Taxation Administration Act 1996, the Land and Environment
Court Act 1979 and the Land Tax Management Act 1956 by
the amending Act.
Amending Act applies to certain existing tax objection
determinations
(1) This clause applies to any existing tax objection determination
in respect of which:
(a) an appeal to the Supreme Court could have been lodged
under the repealed appeal provisions immediately before
the repeal of those provisions by the amending Act, and
(b) no such appeal was lodged with the Supreme Court
immediately before that repeal.
(2) No appeal lies to the Supreme Court under the repealed appeal
provisions in respect of an existing tax objection determination
to which this clause applies.
(3) However, the new review provisions apply to any such
determination as if those provisions had been in force at the
time the determination was made under the Taxation
Administration Act 1996.
Amending Act applies to certain appeal proceedings before
Supreme Court
(1) This clause applies to an appeal in respect of an existing tax
objection determination that was pending before (but not heard
by) the Supreme Court under the repealed appeal provisions
immediately before the repeal of those provisions by the
amending Act.
(2) The new review provisions apply to an appeal to which this
clause applies instead of the repealed appeal provisions.
(3) For the purposes of subclause (2), an appeal to which this
clause applies is taken to be an application for review by the
Supreme Court that was duly made under the new review
provisions. Accordingly, the Supreme Court may determine or
otherwise deal with the appeal as if it were an application for
review made to it under the new review provisions.
Page 5
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Schedule 1 Amendment of Administrative Decisions Tribunal Act 1997
Amending Act does not apply to or affect certain matters
(1) Subject to this Part, this Act and the revenue amendments do
not apply to or affect:
(a) any determination of a taxpayer's objection made by the
Chief Commissioner of State Revenue under the
Taxation Administration Act 1996 before the
commencement of the revenue amendments, and
(b) any right to appeal to the Land and Environment Court
under section 38A of the Land Tax Management Act
1956 that accrued before that commencement, and
(c) any other proceedings that were instituted before the
commencement of the revenue amendments and have
not been finally determined by a court before that
commencement.
(2) Subject to this Part, any rules, regulations or other law that
would have been applied to any determination, appeal right or
proceedings referred to in subclause (1) had this Act and the
amending Act not been enacted continue to apply to the
objection, appeal right or proceedings as if this Act and the
amending Act had not been enacted.
Page 6
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Amendment of Taxation Administration Act 1996 Schedule 2
Schedule 2 Amendment of Taxation Administration
Act 1996
(Section 4)
[1] Section 3 Definitions
Omit paragraph (b) of the definition of assessment in section 3 (1).
Insert instead:
(b) an assessment by the Supreme Court or the
Administrative Decisions Tribunal on an application for
a review.
[2] Section 3 (1)
Omit the definition of non-reviewable decision.
[3] Section 3 (1)
Insert in alphabetical order:
review means a review by the Supreme Court, the Land and
Environment Court or the Administrative Decisions Tribunal
on an application made under Division 2 of Part 10.
[4] Section 5 Meaning of "non-reviewable" in relation to certain decisions
Omit the section.
[5] Section 7 Purpose of Act and relationship with other taxation laws
Omit " and appeals" from section 7 (3) (h). Insert instead "and reviews".
[6] Section 9 Reassessment
Omit "appeal" from section 9 (3) (a). Insert instead "review".
[7] Section 12 Compromise assessment
Omit section 12 (4).
Page 7
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Schedule 2 Amendment of Taxation Administration Act 1996
[8] Section 44 Recovery of tax as a debt
Omit "appeal" from the note to the section. Insert instead "review".
[9] Part 10, heading
Omit "appeals". Insert instead "reviews".
[10] Section 86
Omit the section. Insert instead:
86 Objections
(1) A taxpayer who is dissatisfied with:
(a) an assessment that is shown in a notice of assessment
served on the taxpayer, or
(b) any other decision of the Chief Commissioner under a
taxation law,
may lodge a written objection with the Chief Commissioner.
Note. Part 5 and other provisions of the Land Tax Management Act 1956
make provision for objections under this Part in respect of certain
valuation and other decisions.
(2) However, a taxpayer may not lodge such an objection in
respect of the following:
(a) an assessment made under section 12 (Compromise
assessment) with the agreement of the taxpayer,
(b) the determination of an objection under this Part
(including such part of any reassessment that gives
effect to the determination of an objection that is
allowed in whole or in part),
(c) a decision to reassess the taxpayer's tax liability that
does not have the effect of increasing that liability
where the taxpayer seeks to lodge the objection more
than 60 days after the date of service of the notice of the
initial assessment,
(d) a decision not to reassess the taxpayer's tax liability
where the taxpayer seeks to lodge the objection more
than 60 days after the date of service of the notice of the
initial assessment.
Page 8
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Amendment of Taxation Administration Act 1996 Schedule 2
(3) The provisions of subsection (2) (c) and (d) do not preclude the
lodgment of an objection that is sought to be lodged more than
60 days after the date of service of the notice of the initial
assessment if the Chief Commissioner permits its lodgment.
The provisions of section 90 (2)(5) apply to any such
objection in the same way as they apply to an objection referred
to in section 90 (1).
[11] Section 91 Determination of objection
Omit "appeal under section 96 (1) (b)" from the note to section 91 (1).
Insert instead "review under Division 2".
[12] Section 91 (2)
Omit the subsection. Insert instead:
(2) The Chief Commissioner may determine an objection that is
the subject of an application for review under Division 2 at any
time before the hearing of the application for review
commences.
[13] Section 93 Notice of determination
Insert after section 93 (2):
(2A) The reasons for a determination of an objection in respect of an
assessment or other decision that the Administrative Decisions
Tribunal has jurisdiction under Division 2 to review must set
out the matters referred to in section 49 (3) of the
Administrative Decisions Tribunal Act 1997 in respect of the
determination.
(2B) The notice must also inform the objector of the objector's right
to make an application for review under Division 2 in the case
of a determination to disallow the objection or to allow the
objection in part only.
[14] Section 94 Recovery of tax pending objection
Omit "or appeal" wherever occurring.
Page 9
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Schedule 2 Amendment of Taxation Administration Act 1996
[15] Part 10, Division 2
Omit the Division. Insert instead:
Division 2 Reviews
96 Review by Administrative Decisions Tribunal
(1) A taxpayer may apply to the Administrative Decisions Tribunal
for a review of a decision of the Chief Commissioner that has
been the subject of an objection under Division 1 if:
(a) the taxpayer is dissatisfied with the Chief
Commissioner's determination of the taxpayer's
objection, or
(b) 90 days (not including any period of suspension under
section 92) have passed since the taxpayer's objection
was served on the Chief Commissioner and the Chief
Commissioner has not determined the objection.
(2) However, a taxpayer cannot apply to the Administrative
Decisions Tribunal for review under this section in respect of:
(a) a decision of a kind prescribed by the regulations as an
exempt decision for the purposes of this section, or
(b) a land value decision referred to in section 98.
(3) A taxpayer who has applied to the Supreme Court for a review
under section 97 of a decision cannot apply to the
Administrative Decisions Tribunal under this section in respect
of the same decision. However, the taxpayer may do so if the
earlier application is withdrawn with the approval of the
Supreme Court for the purpose of enabling the Administrative
Decisions Tribunal to deal with the matter.
(4) The following provisions of the Administrative Decisions
Tribunal Act 1997 do not apply to an application made under
this section (or any assessment or other decision to which it
relates):
(a) Part 2 of Chapter 5,
(b) section 55 (1) (b) and (d).
Page 10
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Amendment of Taxation Administration Act 1996 Schedule 2
(5) For the purposes of section 58 (1) (a) of the Administrative
Decisions Tribunal Act 1997:
(a) the obligation of the Chief Commissioner under that
paragraph to lodge a statement of reasons with the
Tribunal in respect of an application is limited to
providing the Tribunal with a statement of reasons only
in respect of the matters arising from the grounds
specified in the application, and
(b) if one of the grounds specified in the application relates
to a matter raised in an objection determined by the
Chief Commissioner--the Chief Commissioner may
rely on reasons previously given to the taxpayer by the
Chief Commissioner under section 93 for the
determination of the objection in explanation of that part
of the assessment or decision to which the objection
related.
Note. Section 58 of the Administrative Decisions Tribunal Act 1997
requires an administrator whose reviewable decision is the subject of an
application for review to the Tribunal to lodge with the Tribunal certain
relevant documents relating to the decision, including statements of
reasons.
(6) A regulation prescribing a kind of decision for the purposes of
subsection (2) cannot be made without the concurrence of the
Minister administering the Administrative Decisions Tribunal
Act 1997.
97 Review by Supreme Court
(1) A taxpayer may apply to the Supreme Court for a review of
a decision of the Chief Commissioner that has been the subject
of an objection under Division 1 if:
(a) the taxpayer is dissatisfied with the Chief
Commissioner's determination of the taxpayer's
objection, or
(b) 90 days (not including any period of suspension under
section 92) have passed since the taxpayer's objection
was served on the Chief Commissioner and the Chief
Commissioner has not determined the objection.
Page 11
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Schedule 2 Amendment of Taxation Administration Act 1996
(2) A taxpayer who has applied to the Administrative Decisions
Tribunal for a review under section 96 in respect of a decision
cannot apply to the Supreme Court under this section in respect
of the same decision. However, the taxpayer may do so if the
earlier application is withdrawn with the approval of the
Administrative Decisions Tribunal for the purposes of enabling
the Supreme Court to deal with the matter.
(3) A taxpayer cannot apply to the Supreme Court for review
under this section in respect of a land value decision referred to
in section 98.
98 Review by Land and Environment Court of land value decisions
(1) In this section:
land value decision means a decision of the Chief
Commissioner concerning land value made for the purposes of
the Land Tax Management Act 1956, including any matter that
under that Act may be the subject of an objection under this
Part as if it were a land value.
(2) A taxpayer may apply to the Land and Environment Court for
the review of a land value decision that has been the subject of
an objection under Division 1 if:
(a) the taxpayer is dissatisfied with the Chief
Commissioner's determination of the taxpayer's
objection, or
(b) 90 days (not including any period of suspension under
section 92) have passed since the taxpayer's objection
was served on the Chief Commissioner and the Chief
Commissioner has not determined the objection.
99 Time for making application for review
(1) An application for review following a determination by the
Chief Commissioner of an objection must be made not later
than 60 days after the date of issue of the notice of the Chief
Commissioner's determination of the objection. The court or
tribunal to which the application is to be made may allow a
person to apply for a review after that 60-day period.
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Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Amendment of Taxation Administration Act 1996 Schedule 2
(2) An application for review following a failure of the Chief
Commissioner to determine an objection within the relevant
90-day period may be made at any time after the end of that
period.
100 Provisions relating to applications for review
(1) An application for review following a failure of the Chief
Commissioner to determine an objection cannot be made
unless the applicant has given written notice of the proposed
application to the Chief Commissioner not less than 14 days
before it is made.
(2) The applicant's and respondent's cases on an application for
review are not limited to the grounds of the objection.
(3) The applicant has the onus of proving the applicant's case in an
application for review.
(4) If the applicant or respondent appeals against a decision of the
Administrative Decisions Tribunal in an application for review
to an Appeal Panel of the Tribunal, the applicant in the
application for review continues to bear the onus of proving the
applicant's case in the appeal if the Appeal Panel grants leave
for the appeal to extend to a review of the merits of the
decision.
101 Powers of court or tribunal on review
(1) The court or tribunal dealing with the application for review
may do any one or more of the following:
(a) confirm or revoke the assessment or other decision to
which the application relates,
(b) make an assessment or other decision in place of the
assessment or other decision to which the application
relates,
(c) make an order for payment to the Chief Commissioner
of any amount of tax that is assessed as being payable
but has not been paid,
(d) remit the matter to the Chief Commissioner for
determination in accordance with its finding or decision,
Page 13
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Schedule 2 Amendment of Taxation Administration Act 1996
(e) make any further order as to costs or otherwise as it
thinks fit.
(2) Nothing in this section limits the application of the following
provisions of the Administrative Decisions Tribunal Act 1997
in respect of an application for review before the
Administrative Decisions Tribunal:
(a) Division 3 of Part 3 of Chapter 5,
(b) section 88.
102 Giving effect to decision on review
(1) Within 60 days after the decision on the review becomes final,
the Chief Commissioner must take any action that is necessary
to give effect to that decision. That action may include
amending any relevant assessment.
(2) If no appeal against the decision on the review is made within
30 days after the day on which the decision is made, the
decision on the review is taken, for the purposes of this
section, to have become final at the end of the 30-day period.
103 Recovery of tax pending review
(1) The fact that an application for a review is pending does not in
the meantime affect the assessment or other decision to which
the application for review relates and tax may be recovered as
if no review were pending.
(2) Nothing in this section affects any power of a court or tribunal
to which an application for review under this Part is made (or
can be made) to grant a stay under any other law of any such
assessment or decision.
103A Review or appeal by other courts or tribunals
(1) No court or tribunal (or other body or person) has jurisdiction
or power to consider any question concerning an assessment or
other decision of the Chief Commissioner under a taxation law
(including the determination of an objection under Division 1)
except as provided by this Part.
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Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Amendment of Taxation Administration Act 1996 Schedule 2
(2) Subsection (1) does not apply to a decision of the Chief
Commissioner under Part 4, 7, 8, 9 or 11 (not being an
assessment).
Note. This subsection preserves the inherent jurisdiction of the Supreme
Court to entertain an application for judicial review of any such decision of
the Chief Commissioner.
[16] Part 10, Division 3, heading
Omit "appeal". Insert instead "review".
[17] Section 104 Refund of amount
Omit "appeal is upheld".
Insert instead "application for review is successful".
[18] Section 119 Evidence of assessment
Omit "appeal" from section 119 (b). Insert instead "review".
Page 15
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Schedule 3 Consequential amendment of other Acts
Schedule 3 Consequential amendment of other Acts
(Section 5)
3.1 Land and Environment Court Act 1979 No 204
Section 19 Class 3--land tenure, valuation, rating and
compensation matters
Omit section 19 (b1). Insert instead:
(b1) reviews under section 98 of the Taxation
Administration Act 1996 in relation to land value,
3.2 Land Tax Management Act 1956 No 26
[1] Part 5, heading
Omit "appeals". Insert instead "reviews".
[2] Section 35 Objections
Omit section 35 (4).
[3] Section 38A
Omit the section. Insert instead:
38A Reviews concerning land value
Section 98 of the Taxation Administration Act 1996 makes
provision for the review by the Land and Environment Court
of a decision concerning land value that has been the subject of
an objection.
Page 16
Administrative Decisions Tribunal Legislation Amendment (Revenue) Bill
2000
Consequential amendment of other Acts Schedule 3
[4] Section 65A Alteration of strata unit entitlements
Insert after section 65A (7):
(7A) An objection under Part 10 of the Taxation Administration Act
1996 may be made to an alteration of proportional unit
entitlement by the Chief Commissioner under this section as if
it were a land value.
(7B) The right to object referred to in subsection (7A) in respect of
the land value of land includes the right to object on the ground
that the altered proportional unit entitlement is not fair and
reasonable.
Page 17
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